cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Aditya Halim Perdana Kusuma Putra
Contact Email
adityatrojhan@gmail.com
Phone
+6282292222243
Journal Mail Official
adityatrojhan@gmail.com
Editorial Address
Jalan Tamalate 1 No. 143
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Golden Ratio of Taxation Studies
Published by Manunggal Halim Jaya
ISSN : -     EISSN : 27767868     DOI : https://doi.org/10.52970/grts
Core Subject : Economy,
Economics, Econometrics & Finance
Golden Ratio of Taxation Studies encourages courageous and bold new ideas, focusing on contribution, theoretical, managerial, and social life implications. Golden Ratio of Taxation Studies encourages courageous and bold new ideas, focusing on contribution, theoretical, managerial, and social life implications. Golden Ratio of Taxation Studies fosters the exploration of tax behavior, tax audit, tax policy phenomena.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2022): June - November" : 5 Documents clear
Islamic Service Ethics and Organizational Culture on Service Quality and Taxpayer Satisfaction A. Afifudin
Golden Ratio of Taxation Studies Vol. 2 No. 2 (2022): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to analyze Islamic Service Ethics and Organizational Culture on Service Quality and Taxpayer Satisfaction at the Office of the Wajo Samsat Revenue Technical Implementation Unit. This study uses a quantitative approach (Quantitative approach), performs data analysis procedures with statistical equipment and aims to test hypotheses. Between one variable and another or how a variable affects other variables through hypothesis testing. This data is directly obtained from field research through direct observation of the object to be studied through data collection techniques in the form of interviews, questionnaires and observations. In this study, the population selected were all 4-wheeled vehicle taxpayers in Samsat, Wajo district. Based on the data that has been collected and hypothesis testing with Smartpls. The results showed that Islamic service ethics had a positive and significant effect on service quality. Organizational culture has a negative and significant effect on service quality. Islamic service ethics have a positive and significant effect on taxpayer satisfaction. Organizational culture has a negative and significant effect on taxpayer satisfaction. Service quality has a positive and significant effect on taxpayer satisfaction. Islamic service ethics have a positive and significant effect on taxpayer satisfaction through service quality. Organizational culture has a negative and significant effect on taxpayer satisfaction through service quality.
The Effect of Tax Services, Tax Examination and Taxpayer Awareness on The Level of Taxpayer Compliance at KPP Pratama Padang Sidempuan A. Asnida
Golden Ratio of Taxation Studies Vol. 2 No. 2 (2022): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Tax Service, Tax Audit and Taxpayer Awareness on the Level of Taxpayer Compliance. The sample of this research is taxpayers who are registered and make tax payments and SPT reporting at KPP Pratama South Makassar, totaling 60 taxpayers. The sampling method is the census method, and the data used is primary data. Data collected by distributing questionnaires which were directly handed over to the respondents. The analytical method used is the Multiple Linear Regression Model with SPSS 16.0 software and to test the hypothesis simultaneously used the F test and Partial used the t-test. The results of the study show that simultaneously Tax Service, Tax Audit and Taxpayer Awareness have a positive and significant effect on the Level of Taxpayer Compliance. And the results of the partial test also the variables Tax Service, Tax Audit and Taxpayer Awareness have a positive and significant effect on the Level of Taxpayer Compliance at KPP Pratama Padangsidimpuan.
Analysis of Factors Affecting The Interest of Individual Taxpayers in Usingdirection Management Deli River And Protected City Forest of Medan City Martina Sukri
Golden Ratio of Taxation Studies Vol. 2 No. 2 (2022): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Advances in information technology are now growing rapidly in all aspects of people's lives. Advances in information technology bring convenience to information processing. The distribution of information that can be spread freely and quickly using information technology makes globalization unstoppable
The Effect of Tax Services, Tax Examination, and Taxpayer Awareness on The Level of Taxpayer Compliance Yana Amelia Yunus
Golden Ratio of Taxation Studies Vol. 2 No. 2 (2022): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Tax Service, Tax Audit and Taxpayer Awareness on the Level of Taxpayer Compliance. The sample of this research is taxpayers who are registered and make tax payments and SPT reporting at KPP Pratama South Makassar, totaling 60 taxpayers. The sampling method is the census method, and the data used is primary data. Data collected by distributing questionnaires which were directly handed over to the respondents. The analytical method used is the Multiple Linear Regression Model with SPSS 16.0 software and to test the hypothesis simultaneously used the F test and Partial used the t test. The results of the study show that simultaneously Tax Service, Tax Audit and Taxpayer Awareness have a positive and significant effect on the Level of Taxpayer Compliance. And the results of the partial test also the variables Tax Service, Tax Audit and Taxpayer Awareness have a positive and significant effect on the Level of Taxpayer Compliance at KPP Pratama Makassar Selatan.
The Effect of Tax Ethics and Tax Morals on Tax Evasion Cherly Elisabeth
Golden Ratio of Taxation Studies Vol. 2 No. 2 (2022): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v2i2.295

Abstract

This study aims to determine the effect of tax justice, tax system, tax discrimination, tax understanding and tax compliance on tax evasion. The population in this study were individual taxpayers registered at the North Makassar Primary Tax Service Office. The sampling technique used purposive sampling method. Respondents of this study were 100 respondents. Data collection using questionnaire method. The analysis method uses multiple linear regression with the help of the SPSS version 25 program. The results showed that tax justice has a significant negative effect on tax evasion, the tax system has no negative effect on tax evasion, tax discrimination has a significant positive effect on tax evasion, tax understanding has a significant negative effect on tax evasion and tax compliance has a significant negative effect on tax evasion.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 5 No. 2 (2025): June - November Vol. 5 No. 1 (2025): December - May Vol. 4 No. 2 (2024): June - November Vol. 4 No. 1 (2024): December - May Vol. 3 No. 2 (2023): June - November Vol. 3 No. 1 (2023): December - May Vol. 2 No. 2 (2022): June - November Vol. 2 No. 1 (2022): December - May Vol. 1 No. 2 (2021): June - November Vol. 1 No. 1 (2021): December - May